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在这个专题中,我们要讲述工业企业产品成本核算的基本内容。这个专题分五次讲:第一讲,讲述产品成本核算的任务和要求,生产费用的分类和产品成本项目;第二讲,讲述生产费用在各种产品之间的分配和归集;第三讲,讲述生产费用在完工产品和在产品之间的分配和归集;第四讲,讲述产品成本计算方法的确定,产品成本计算的品种法、分批法和分步法;第五讲,讲述产品成本计算的分类法和定额法,各种成本计算方法的实际应用。下面我们就来讲述第一讲的内容。
In this topic, we want to talk about the basic content of industrial enterprise product costing. This topic is divided five times: the first talk about the task of product costing and requirements, the classification of production costs and product cost items; second, about the production costs in the distribution and collection of various products; the third Talk about the cost of production in the finished product and the distribution and collection between products; Lecture 4 describes the method of product cost calculation, product cost calculation varieties, batch and step method; About the product cost calculation classification and quota method, various cost calculation method of practical application. Let’s talk about the first part of the content.